Accounting record-sheet.



J. W.. PENNEWILL.

ACCOUNTING RECORD SHEET.

APPLICATION FILED OCT. 5. 1915.

2 SHEETS-SHEET l.

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ACCOUNTING RECORD SHEET.

APPLICATION FILED OCT. 5, 1915 7,653 Patented May 29,1917.

2 SHEETS-SHEET 2.

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WEQQQQT QYQQ WWIVESSES WWW ffdva A ITOH/I/EVS JAMES WILLIAM PENNEVVILL,OF SILVER CITY, NEW.MEXICO.

ACCOUNTING RECORD-SHEET.

Specification of Letters Patent.

Patented May 29, 191%.

Application filed. October 5, 1915. Serial No. 54,157.

To all whom it may concern:

Be it known that I, JAMES W. PnNNn- WILL, a citizen of the UnitedStates, and a resident of Silver City, in the county of Grant and Stateof New Mexico, have invented a new and Improved Accounting Record-Sheet,of which the following is a full, clear, and exact description.

Thisinvention relates to record sheets and particularly to a sheetdesigned for receiving accounts as for instance, accounts receivable,and for arranging the data in such a manner as to present the accountsof a large number of persons on a single sheet.

The object in view is to provide a simple form of ruling for receiving alarge number of accounts on a single sheet and in such a manner as toclearly distinguish between the accounts and between the items of eachaccount. i

Another object of the invention is to provide an accounts sheet wherebythe total debits and credits and also the balance of each account may becarried in a group forward month by month horizontally so that a yearsrecord may be produced on a single sheet of reasonable size.

A further object of the invention is to provide a special ruling bothfor the horizontal grouping of numbers and longitudinal grouping ofnumbers in order that the particular numbers may be readily seen at aglance.

A still further object of the invention is to produce a sheet of anydesired vertical ruling or without any vertical ruling, which sheet isarranged with horizontal spaces divided by special designations ofvarious kinds, as for instance, by ruling or coloring certain parts ofthe sheet for producing successive spaces in a predetermined sequence.

In the accompanying drawing Figure 1' is a plan view of the left half ofa sheet embodying the invention;

Fig. 2' is a plan view of the right half of a sheet embodying theinvention;

Fig. 3 is a plan view of a guide for assisting in adding the variouscolumns on the sheet shown in Figs. 1 and 2.

In carrying out the object of the invention the detail construction ofthe sheet may be varied widely without departing from the spirit of theinvention, the essential feature being to produce a sheet having certainhorizontal spaced designations thereon, a practical construction beingthe formation of a effect, namely, a plurality of horizontal spaces ofdifl'erent appearance arranged so as to be repeated from the top of thesheet douuiwardly. Afte the sheet has been constructed in this mannerthe same may be ruled vertically so as to receive accounts of differentkinds, as for instance, accounts receivable, and when receiving accountsof this kind the arrangement is especially adapted to show the conditionof the accounts for an appreciable time, as for instance, a year, andalso to show how the same may be closed out for giving a summary at theend of the year.

Referring to the accompanying drawings by numerals, 1 indicates thespace at the top of the sheetfor receiving the designation 2 foridentifying the particular matter on the sheet. Arranged below space 1is a grouping of dividing lines 3, adjacent which are arranged aplurality of vertical lines 4:

for dividing the sheet into vertical columns, and vertical rulings 5, 6,7 and 8 for producing index columns 9, 1O, 11 and 12. The verticalrulings 4iproduce columns 13, which 6 columns are divided off near theupper end by a pair of lines 14 so as to produce inclosed blocks orspaces 15 for receiving the names of the months or other information asmay be desired.

Below thelines 14 are provided shaded sections 16 with an open orunshaded section 17 on each side thereof. The dividing line 18 dividestwo adjacent sections 17 whereby there are presented three inclosedspaces for each index number in column 9, column 9 being provided withan index number preferably on each shaded portion 16.

Arranged preferably centrally of the sheet is a vertical space or column19 for receiving the names of the persons whose accounts are kept on thesheet, while arranged at one side within space 1 is a line 20 forreceiving the name of the person using the sheet. A date space 21 isarranged in space 1 near the opposite end to the posi tion of line 20and beneath the date space 21 is arranged several lines of directions 22for indicating the way the accounts are to be entered on the sheet.Adjacent the end of the sheet carrying the year line 21 are openings 23for receivingthe posts of a carrier or back. It is evident that the leafcould be used as an ordinary loose leaf book or may be bound permanentlyin a book without departing from the spirit of the invention.

When using the sheet the first name is entered in column 19 on the firstor upper shaded section 1(3 and the footings from a billing or monthlystatement book are placed in the column marked January and in thehorizontal space indicated by the index 1. The debit footings areentered in the upper space 17 while the credit footings are entered inthe lower space 17 and the balance, if the same is a debit balance, isentered in black ink in the shaded space 16, in the column of succeedingmonth. If the balance should be a credit balance the same is entered inred ink to distinguish it from the other balances on the same sheet. Allof the entries on the sheet are of the same kind of ink, as forinstance, black ink, unless there is a credit balance, which is of adiiferent ink, as for instance, a red ink.-

After the first name has been entered a second name may be entered incolumn 19 in the space indicated by the numeral 2, and a third name maybe entered below that, and soon until the sheet is filled.

The footings of the billing or monthly statement book are entered foreach name at the end of the month of January so that the condition ofany account may be readily seen by inspecting this single column. AfterFebruary has passed the footing for the month of February on the billingor monthly statement book is entered in the February column, and so onfor the entire year. It will thus be seen that a single sheet will showthe condition of a large number of accounts for the entire year. When itis desired to take ed a trial balance or to ascertain the condition ofthe accounts for any one month or any group of months, the various itemsare added and placed in the open and shaded spaces 16 and 17 at thebottom of the sheet.

In order toassist in adding these figures a guide 24 is provided whichis provided with apertures 25 having indicating figures 26 arrangedadjacent thereto. These apertures are properly spaced apart and properlyspaced in relationship with the slots 27, 28 and 29 at the top of theguide so that when the upper edge of the sheet is inserted into slot 29as far as it will go the various apertures 25 will expose the credititems, namely, all of the lower spaces 17 including the lower space 17at the bottom of the sheet. By adding these items and entering the sameon the lower space 17 at the bottom of the sheet a correct total ofcredit items will be found. "When the sheet is inserted into slot 28 asfar as it will go the apertures 25 will uncover the balance spaces 16,and likewise when the sheet is forced into the slot 27 as far as it willgo the apertures 25 will expose the upper spaces 17. By thisconstruction and arrangement of guide all of the figures are coveredexcept those which are to be added. Q9

By this arrangement of keeping a summary of the accounts, checking ofthe accounts or taking a trial balance are expedited as all the balancesof all active accounts are inserted in one vertical column on each pageeach month and the necessity of looking over inactive or closed accountsis entirely eliminated. It will also be evident that by this arrangementa large number of accounts may be inspected at a glance p and theircondition ascertained from month to month throughout the entire year. Inarranging the accounts on the sheet or on several sheets where a numberare used, the same are arranged alphabetically, whereby the indexing ofa book formed of sheets of this kind is unnecessary as the account desired is found when turning to the letter beginning that particularaccount. Also, the arrangement is such as to eliminate the ordinaryrulings for ledgers of ordinary construction, thus condensing theinformation to a minimum while presenting all the in-. formation that isdesiredand that may be necessary to take off a trial balance at anytime.

In forming the shaded space 16 the same may be produced by ruling in anydesired way, as for instance, lithographing, or may be colored by plaincolor if desired, without departing from the spirit of the invention,the invention being to provide distinct horizontally arranged spaces. Itis evident that the line 18 separating the spaces 17 between therespective spaces 16 may be of 5 any color and may be a single or aplurality of lines as desired. It is also evident that the variousrulings may be of any color or combination of colors without departingfrom the spirit of the invention, providing a contrast is produced ofshaded and open spaces and the various vertical rulings are utilized.

IVhat I claim is:

1. In a sheet of the character described, a plurality of sets ofhorizontal rulings arranged so as to produce independent sets ofhorizontal spaces, a guide formed with notches adjacent the upper endcorresponding to each set of spaces, and a plurality of apertures in thebody of the guide corresponding to said notches, whereby one of the setsof horizontal rulings will be disclosed through said apertures when oneof said notches engages the upper edge of said sheet and when the othernotches engage with the upper end of the sheet other sets of horizontalrulings will be disclosed to view, thus al lowing a vertical addition ofnumbers on said sets of horizontal rulings.

2. In an accounting sheet of the character described, a plurality ofhorizontal distinctive spaces extending across said sheet, saidhorizontal spaces being arranged in groups for producing a centraldistinctive space for receiving a balance, and distinctive spaces 011each side of said central space for receiving debits and credits ofparticular accounts, and a guide formed with spaced apertures adapted todisclose any one set of horizontal spaces of each of the groups andthree notches at the upper end adapted to limit the movement of theguide in a downward direction, said notches corresponding to said spaceswhereby when one notch is used the apertures in the guide will disclosethe horizontal spaces for receiving the balance and when the othernotches are used said apertures will disclose the debits and creditsaccording to the particular aperture used, thus allowing a quick andaccurate addition of any of the items desired.

In testimony whereof I have signed my name to this specification in thepresence of two subscribing Witnesses.

JAMES WILLIAM PENNEWILL.

WVitnesses:

M. B. BUCHANAN, E. M. BRUMBACK.

Copies of this patent may be obtained for five cents each, by addressingthe Commissioner of Patents, Washington, I). C.

